BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

7 results for “penalty u/s 271”+ Section 253(5)clear

Sorted by relevance

Mumbai203Delhi128Indore96Jaipur63Kolkata50Allahabad44Bangalore42Chandigarh37Ranchi34Surat33Ahmedabad28Rajkot23Hyderabad19Pune17Lucknow17Amritsar14Chennai13Panaji13Raipur10Cuttack10Jabalpur9Patna7Jodhpur7Guwahati5Agra3Nagpur2Cochin2

Key Topics

Section 14711Section 2507Penalty6Addition to Income5Section 454Natural Justice4Section 1483Section 271(1)(c)3Section 10(37)2

BAIJU ROY,PATNA vs. ITO, WARD-4(2), PATNA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 13/PAT/2022[2016-17]Status: DisposedITAT Patna02 Jun 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 10(37)Section 133(6)Section 2(14)(iii)Section 45(5)Section 54BSection 54F

Penalty proceeding u/s 271(1)(c) is also initiated for inaccurate particular of income of Rs.1,25,05,763/-“. 4. Dissatisfied with this assessment order, assessee carried the matter in appeal before the ld. CIT(Appeals). According to the ld. CIT(Appeals), the appeal was time- barred by 150 days. The ld. 1st Appellate Authority has considered the explanation

Section 45(5)2
Section 54B2
Limitation/Time-bar2

VIDYOTMA,PATNA vs. ITO, WARD-2 (1), SITAMARHI

ITA 378/PAT/2025[2015-16]Status: DisposedITAT Patna28 Jan 2026AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 250Section 253Section 271(1)(c)

253 of the I.T. Act 1961 against the order under section 250 of the Income Tax Act, 1961, relating to assessment year 2015-16 on the 28-05-2025. Through this appeal should have been filed on or before 27/07/2025. That I, due to illness irregular to open the e-mail and not showing I.T. Portal. As and when

BIHAR MEDICAL SERVICES AND INFRASTRUCTURE CORPORATION LIMITED,PATNA vs. DCIT, CIRCLE-1, PATNA

In the result, both the appeals preferred by the assessee are allowed for statistical purposes

ITA 363/PAT/2023[2013-14]Status: DisposedITAT Patna06 Jan 2025AY 2013-14

Bench: the Assessing Officer to the notices issued by him. It is seen that even before the Ld. CIT(A), the assessee did not make any worthwhile presentation except that written submissions were filed in which it was mentioned that compliance could not be made before the Ld. Assessing Officer because a number of staff were suffering from COVID and hence were not alert enough to make proper representation before the Revenue Authorities. However, going by the fact that even before the Ld. CIT(A) ther

Section 147Section 151Section 250Section 271

penalty under Section 271((1)(b) of the Act levied on account of no response being filed before the Assessing Officer to the notices issued by him. It is seen that even before the Ld. CIT(A), the assessee did not make any worthwhile presentation except that written submissions were filed in which it was mentioned that compliance could

BIHAR MEDICAL SERVICES AND INFRASTRUCTURE CORPORATION LIMITED,PATNA vs. DCIT, CIRCLE-1, PATNA

In the result, both the appeals preferred by the assessee are allowed for statistical purposes

ITA 362/PAT/2023[2013-14]Status: DisposedITAT Patna06 Jan 2025AY 2013-14

Bench: the Assessing Officer to the notices issued by him. It is seen that even before the Ld. CIT(A), the assessee did not make any worthwhile presentation except that written submissions were filed in which it was mentioned that compliance could not be made before the Ld. Assessing Officer because a number of staff were suffering from COVID and hence were not alert enough to make proper representation before the Revenue Authorities. However, going by the fact that even before the Ld. CIT(A) ther

Section 147Section 151Section 250Section 271

penalty under Section 271((1)(b) of the Act levied on account of no response being filed before the Assessing Officer to the notices issued by him. It is seen that even before the Ld. CIT(A), the assessee did not make any worthwhile presentation except that written submissions were filed in which it was mentioned that compliance could

JITENDRA KUMAR RAY,LALGANJ, HAJIPUR vs. ITO WARD 1(3) VAISHALI, HAJIPUR

In the result, appeal of the assessee is allowed for statistical purposes

ITA 344/PAT/2025[2015-16]Status: DisposedITAT Patna21 Jan 2026AY 2015-16

Bench: or at the time of hearing of the Appeal. At the outset of hearing, we noted that the appeal filed by the assessee is delay by 256 days. In this regard, the assessee filed an affidavit dated 14.01.2026 stating the reasons for not filing appeal within the due date which is as under: “We enclose herewith an appeal u/s 253 of the I.T. Act 1961 against the order under section 250 of the Income Tax Act, 1961, relating to

For Respondent: Sh. Manab Adak, JCIT
Section 142(1)Section 143(2)Section 147Section 148Section 234ASection 250Section 253Section 274Section 69

penalty proceedings u/s 274 r.w.s 271(1) (c) & 271F of the I.T. Act, 1961 is arbitrary, unjustified, void, ab-initio and bad in laws. 9) For That the appellant craves leave to add/alter any/all grounds of appeal before or at the time of hearing of the Appeal. 2. At the outset of hearing, we noted that the appeal filed

SHIVENDU SHEKHAR SINGH,PATNA vs. ITO, WARD6(5), PATNA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 689/PAT/2024[2011-12]Status: DisposedITAT Patna04 Jun 2025AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthi

Section 143(2)Section 250Section 253(3)Section 271(1)(c)

penalty u/s 271(1)(c) of the Act by the ld. Assessing Officer was confirmed, despite of the fact that all the communication details like email ID and contact no. was correctly mentioned on the appellant’s portal for the communication of notices/letter/orders and in consequence, the assessee was not able to file appeal against the said order within

RENU DEVI,PATNA vs. ITO, PATNA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 672/PAT/2024[2016-17]Status: DisposedITAT Patna25 Aug 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 672/Pat/2024 Assessment Year: 2016-2017 Renu Devi,……………………………....….………Appellant D/79, P.C. Colony, Lohia Nagar, Kankarbagh, Patna-800020, Bihar [Pan:Algpd4522P] -Vs.- Income Tax Officer,………………………...…….Respondent Ward-6(2), Patna Appearances By: Shri Sudipta Sannigrahi, C.A., Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 24, 2025 Date Of Pronouncing The Order: August 25, 2025 O R D E R

Section 144Section 148Section 2(47)(v)Section 271(1)(c)Section 45Section 48

penalty proceedings u/s 271(1)(c) of the Act. The Ld. Assessing Officer 2 Renu Devi made an addition of Rs.22,96,688/ on account of capital gain and demanded tax of Rs.4,73,118/- and Rs.2,31,828/- as interest. On being aggrieved, the assessee preferred an appeal before the ld. CIT(Appeals). 3. The Ld. Addl./JCIT